What is GSTR 1?

GSTR 1 prescribes the details to be provided by the taxpayer in relation to outward supplies made to the buyer for the relevant period. GSTR 1 needs to be filed by every taxpayer except Composition Scheme taxpayers, Non-Resident Foreign taxpayers, TDS deductors, E commerce Operators and Input Service Distributors as there are separate returns for them. This return is required to be filed by the 10th of subsequent month. (Example: GSTR-1 for the transaction month of April has to be filed before 10th May).

The government has notified new GST Return formats in this regard and removed the mandatory requirement to quote HSN codes for goods and SAC codes for services in each table. The GST Return Formats have been updated to ease the process and simplify compliance for taxpayers under GST.

GSTR 1 has a total of 13 headings, the taxable person need not worry as most of these will be pre-filled. But we need to understand certain terms:

Process of filing GSTR 1

Step 1 : A taxpayer is required to login at GST Portal by using his user ID & Password

Step 2 : After Successfully login, user can see his dashboard

Step 3 : Now click on “Service Menu” and then click on Returns and you will reach at GST Return Page. This section shows all the services available on the GST portal. You can select one to proceed further.

Due Date for filing GSTR 1

The due date to file GSTR1 is 10th of the succeeding month.
•Forexample- For the month of October, GSTR 1 has to be filed before 10th November.
However, this schedule will start from October, 2017 and for the interim period different dates has been provided to file GSTR 1 which are as follows:

Tax collector at Source under Section 52. They have to file return in GSTR 8.

Particulars to be filed under GSTR 1

GSTIN– Each taxpayer will be allotted a state-wise PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN). A format of proposed GSTIN has been shown in the image above. The identification of taxpayer will be auto-filled at the time of return filing in future.

Name of the Registered Person – Name of the taxpayer, will be auto-filled at the time of logging into the common GST Portal. Trade Name, if any, should be separately provided.

Aggregate Turnover in the preceding Financial Year – This information is required to be filled only in the first year of GST. Other year onwards it will be auto-filled by the details of the previous year.

Taxable Outward Supplies to a Registered Person (B2B) – All taxable supplies are required to be filled in this section. Supply here includes any supply under reverse charge mechanism or made through e-commerce operator attracting TCS. In the case of inter-state, only IGST would be filed. Similarly, in the case of intra-state supplies, CGST and SGST would be filed.

Taxable Outward Supplies to a Consumer (B2C) – Under this heading, the taxpayer is required to fill in details of inter-state supplies made to an unregistered end consumer where the invoice value is more than 2.5 lakh. There is also a separate column for sales made through e-commerce operator attracting TCS.

Zero Rated Supplies and Deemed Exports – This head will include all kinds of Zero Rated Supplies like exports (including deemed exports) and sale to SEZ. Noticeably, such supplies will only attract IGST.

Taxable Outward Supplies to a Consumer (B2C other than point 5) – Under this heading, the taxpayer is required to provide details of all the supplies made to an end consumer which were not covered in point 5. This means all intra-state supplies and inter-state supplies with invoice value less than Rs. 2.5 Lakhs with separate disclosure for supplies through e-commerce operator.

Nil Rated, Exempt, and Non-GST Outward Supplies – This head will include all kind of Nil Rated, Exempt and Non-GST Supplies irrespective of inter-state or intra-state supplies. If already included in any of the heading under 5, 6, or 7, the taxpayer can furnish only Non-GST supplies here.

Amendments to Details of Outward Supplies of Earlier Tax Periods – Any kind of amendment made in current tax period in point 4,5 or 6 for earlier tax period is required to be furnished in this section. This includes original debit notes, credit notes and refund vouchers issued during current and their corresponding amendments.

Amendments to Details of Outward Supplies of earlier Tax Periods – Any kind of amendment made in current tax period in point 7 (sale to unregistered end consumer) for earlier tax period is required to be furnished in this section. This includes intra-state, inter-state and e-commerce supplies corresponding to them.

Tax Liability of Amount Received in Advance – Any kind of advance amount received against a supply to be made or invoice to be issued in future must be reported in this section. Registered person is required to pay GST on such advance as tax liability for the period in which such advance is received. Further, information regarding adjusting of advance against any supply in point 4, 5, 6 or 7 of previous period is also to be reported here. There is a separate column for amendments for earlier tax periods.

HSN-wise summary – All outward supplies must be reported in this section categorised on the basis of HSN codes.

Please conform that a company issue payment voucher for exempted service of GTA (below Rs. 750 & 1500), local purchase under Rs. 5000/- then, it is mandatory to put detail in GSTR-1 under Documents issued head.

I am a kirana merchant having annual turnover of 1.25 caror, In my shop daily 75-100 customers (end users) are purchasing goods from 10-500 rupees. Is it compulsory to issue each an every sales OR it can be combined. Also please confirm that is it compulsory to mention HSN code.
Can I upload separate excel file as attachment having details of such sales.

Summary of supplies effected against a particular HSN code to be reported only in summary
table. It will be optional for taxpayers having annual turnover upto Rs. 1.50 Cr but they need to
provide information about description of goods.
It will be mandatory to report HSN code at two digits level for taxpayers having annual
turnover in the preceding year above Rs. 1.50 Cr but upto Rs. 5.00 Cr and at four digits level
for taxpayers having annual turnover above Rs. 5.00 Cr.

How to Fill GSTR1 for supply attracting Reverse Charge in details.
As i am a transporter registered under GST and i make invoice without GST as the recipient (registered Company) want to pay GST by itself. Kindly guide how to fill B2B invoice in GSTR1 as this is the case of service supply attracting reverse charge. My bill value is of only transportation charge, e.g, 122000, then how will i enter this invoice in B2B invoice of GSTR1. Please guide.

Sir
Please clear my 3 doughts
1)if we pay post paid bill of staffs in personal name which he used to make calls for our co. Business .how to make entry I’m tally.,Shall we enter as basic;sgst
Chat by purchase service voucher or normal journal voucher.Can we avail itc but this is not in co. Name and gstn no
2)we purchased online a mobile from flickcurt and received the same having co. Name on bill but no GST no. Of our co. Was asked at the time of booking the mobile order and also bill doesn’t contain our GST no..Shall we go for itc. Claim or not.
3)what is last year turn over for gstr1.
Sales turnover as per vat return or all the sales + expances in pl Account.
Please clearyfy so that we can prepare our GST returns

sir
Where we show SAc Bill in GSTR1 BtoB orin other coloum .I am a distributor and company give sailory of my staff and company take bill to me of HSN 9985 where we show this bill in GSTR 1 .Isit show in debit note or Bto B .I paid tax on it In GSTR3b.

Hi Pulkit,
My name is Prasad N. I would like to ask what IGST/GST rate is applicable for IT Software design and software development services provided by me to customers outside India (the services rendered are also not sent physically but by way of check-ins or emails). You said in the above article that it is IGST 18%. Is that correct? Kindly confirm.

KINDLY HELP US: VALIDATION FAILURE HOW CAN WE CORRECT MISTAKE BECAUSE WE CANNOT MODIFY THE DETAILS GIVEN AT THE TIME OF SIGN UP. WE HAVE INFORMED TO HELP DESK AND SPOKEN WITH THEM ALSO. THEY SAID THEY WILL INFORM SHORTLY. EVEN AFTER TWO THREE MONTH WE DIDN’T GET ANY REPLY.

SECONDLY IS HSN NO. MUST FILL ALL REGISTERED DEALER OR ABOVE 1 CR. TURNOVER DEALERS OR WHO ARE ALL.. PLEASE REPLY